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Notices and proceedings initiated against amalgamated company is bad-in-law
Case Law Details
- Case Name
- Virchow Drugs Limited Vs ITO (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Virchow Drugs Limited Vs ITO (Telangana High Court)
Telangana High Court has held that notices and proceedings initiated against the amalgamated Company (i.e. non-existing company) deserves to be set aside/quashed. Accordingly, entire proceedings held as bad-in-law.
Facts- The instant writ petition has been filed by the petitioner assailing the order passed by the respondent No.1/The Income Tax Officer u/s. 148A (d) of the Income Tax Act, 1961 for the assessment year 2016-2017 against Siri Drugs India Private Limited. The aforesaid company i.e. Siri Drugs India Private Limited...
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